Judgment:
1. M/s. Sterlite Indus. (India) Ltd., had imported a consignment declared to contain copper scrap and filed the Bill of Entry No. 2546, dated 12-11-1991 for its clearance. The goods were examined and it was found that out of the total consignment of 41.429 M.T., the goods weighing 5.457 M.T. were copper wires. The rest of the goods were allowed clearance as waste and scrap, and the goods found to be copper wires weighing 5.475 M.T. were assessed to duty as copper wires.
Proceedings were drawn against the importers and customs duty of Rs. 4,56,788.53 was demanded and a redemption fine of Rs. 50,000/- was imposed. No penal action was, however, taken in the facts and circumstances of the case.
2. Shri L.P. Asthana, Advocate, stated that the importers were a reputed manufacturer of copper wire rods and they had imported the waste and scrap for melting in their furnace. The goods described by the examining officer as copper wires were for them the waste and scrap. He also stated that the valuation as declared by them had been admitted by the adjudicating authority as correct and no penal action has been taken. He pleaded for allowing the appeal.
3. In reply, Shri R.S. Sangia, JDR, stated that the goods on examination were found to be copper wire which was a different commodity then copper waste and scrap. The examination report is categorical and that the appellants had not denied that the goods were copper wire. They had submitted in their letter that the copper wire were the green copper wire which was old used and joined but had adduced no such proof for their contention. The adjudicating authority has been quite fair and he pleaded for the rejection of the appeal.
4. We have carefully considered the matter. The goods on import were described as copper waste and scrap. On examination by the customs authorities, it was found that part of the consignment was not covered by the definition of waste and scrap within the meaning of Section 6(a} to Section XV of the Customs Tariff Act, 1975 and that the goods weighing 5.457 M.T. were in big coils and in running length. When the proceedings were drawn, the appellants got the goods cleared out of customs charge on payment of the differential duty and on payment of the redemption fine of Rs. 50,000/-.
5. The learned Advocate had submitted that the green copper were in the form imported could not be used as wire and were required for melting.
We find that the goods on examination were found to be copper wire and there was a specific definition of waste and scrap and that the goods in dispute did not satisfy the said definition. We consider that the goods had to be assessed in the form imported. In the facts and circumstances of this case, we consider that the view taken by the adjudicating authority does not suffer from any infirmity. We in the facts and circumstances of this case confirm that part of the order which relates to the demand of customs duty. However, in the facts of the case we reduce the amount of redemption fine from Rs. 50,000/- to Rs. 25,000/- (Rupees twenty-five thousand only).
6. Subject to the above reduction in the amount of redemption fine from Rs. 50,000/- to Rs. 25,000/-, the appeal is otherwise rejected.